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FEDERAL INCOME TAXES (Details Narrative) - USD ($)
Jan. 31, 2024
Jan. 31, 2023
Income Tax Disclosure [Abstract]    
Net operating loss carryforwards $ 6,100,000  
Deferred tax assets 5,150,267 $ 4,437,259
Cumulative net operating loss carryforwards 2,100,000  
Syndications 2,900,000  
Deferred Tax Liabilities, Net 1,800,000  
Operating Loss Carryforwards, Valuation Allowance $ 3,300,000